Brady v. Commissioner

ELIZABETH M. BRADY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brady v. Commissioner

Docket No. 4465-78.

United States Tax Court

T.C. Memo 1983-163; 1983 Tax Ct. Memo LEXIS 625; 45 T.C.M. (CCH) 1079; T.C.M. (RIA) 83163;

March 24, 1983.

Elizabeth M. Brady, pro se.

Greely S. Curtis, Jr., for the respondent.

NIMS

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1974 of $2,304. Due to a concession by petitioner, 1 the issues for decision are: 1) whether petitioner is entitled to a $1,080 loss deduction…